Financial and Accounting Dynamics of Carbon Credit Systems and CO₂ Declarations: PRISMA Systematic Review Dataset (2014-2025)

This dataset includes systematically collected bibliographic and thematic data from 58 peer-reviewed studies that explore the financial and accounting dimensions of carbon credit systems and CO₂ declarations and publications that are dated approximately between 2014-2025. The dataset was created based on PRISMA 2020 and obtained through a thorough screen of the Scopus database, with Boolean operators on literature on the topics of green finance, carbon trading, and sustainability governance. Each record contains the bibliometric variables (authors, journal, citations, keywords from the articles), geographic variables (study region, country geographic countries of focus, institutional affiliations), thematic variables (the primary focus, technology type, market type, sector, methodology), and content variables (policy relevance, equity focus, innovation focus). The dataset that has been built can be called upon and form future research areas such as carbon market efficiency delays, accounting standards and guidance for emissions trading, block-chain and AI technological innovations for carbon systems, and equity issues in climate finance. Pre-processing has included duplicate record removal, systematic screening, assessment and measurement of quality through a statistical analysis process facilitating inter-rater reliability across k = 0.89. This dataset can anticipate bibliometric analyses, thematic synthesis analysis, and policy research to assess the position of carbon markets in global climate governance and sustainable finance mechanisms.